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The study mainly aims to evaluate factors that impact online accounting education in Vietnamese universities during COVID-19.

The study is exploratively conducted with a quantitative sample using purposive data-collecting techniques. The sample focused on teaching staff and students at public and private universities in Vietnam during COVID-19.

The study shows that infrastructure, working/living conditions during COVID-19 and lecturing time are the top three factors impacting online digitizing accounting education.

This research is not without limitations. The limitations are limited time and resources, which did not allow for examining other factors that impact digitizing education in accounting. The forthcoming study should examine extended factors (not mentioned in the study) such as government sponsorship, lecturers’ soft skills, national culture, qualifications and so on.

This study identifies and states significant factors that impact online digitizing accounting education in Vietnamese higher education during COVID-19.

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

With the advancement of technology, microlearning has emerged as a promising method to improve the efficacy of teaching and learning. This study aims to investigate the document types, volume, growth trajectory, geographic contribution, coauthor relationships, prominent authors, research groups, influential documents and publication outlets in the microlearning literature.

We adapt the PRISMA guidelines to assess the eligibility of 297 Scopus-indexed documents from 2002 to 2021. Each was manually labeled by educational level. Descriptive statistics and science mapping were conducted to highlight relevant objects and their patterns in the knowledge base.

This study confirms the increasing trend of microlearning publications over the last two decades, with conference papers dominating the microlearning literature (178 documents, 59.86%). Despite global contributions, a concentrated effort from scholars in 15 countries (22.39%) yielded 68.8% of all documents, while the remaining papers were dispersed across 52 other nations (77.61%). Another significant finding is that most documents pertain to three educational level categories: lifelong learning, higher education and all educational levels. In addition, this research highlights six key themes in the microlearning domain, encompassing (1) Design and evaluation of mobile learning, (2) Microlearning adaptation in MOOCs, (3) Language teaching and learning, (4) Workflow of a microlearning system, (5) Microlearning content design, (6) Health competence and health behaviors. Other aspects analyzed in this study include the most prominent authors, research groups, documents and references.

The finding represents all topics at various educational levels to offer a comprehensive view of the knowledge base.

Single-party regimes increasingly use Subnational Performance Assessments (SPAs) – rankings of provinces and districts – to improve governance outcomes. SPAs assemble and publicize information on local government performance to facilitate monitoring and generate competition among officials. However, the evidence are sparse on their effects in this context. The authors argue that built-in incentive structures in centralized single-party regimes distort the positive impact of SPAs.

The staggered rollout of the Vietnam Provincial Governance and Public Administration Performance Index (PAPI) created a natural experiment. Due to 2010 budget constraints, the first iteration of the PAPI survey covered only 30 of Vietnam’s 63 provinces before covering all in 2011. The PAPI team used matching procedures to identify a statistical twin for each province before randomly selecting one from each pair. The authors use randomization inference to compare the outcomes of these control and treatment groups in 2011.

Exposure to PAPI helped improve almost all aspects of governance; however, significant evidence of prioritization bias exist. The positive effects only persisted for the dimension of administrative procedures, which was the one area of governance that was prioritized by the central government at the time. Other dimensions only registered short-term effects.

Our study provides an examination of the impact of SPAs in a single-party regime context. In addition, the authors leverage the natural experiment to identify information effects causally. The authors also look past short-term effects to compare outcomes for five years after the treatment occurred.

The authors investigate the impact of standards compliance on the participation in the global value chain and labour value-added of Vietnam’s small and medium-sized enterprises (SMEs).

The authors use a three-period panel dataset of SMEs combined with Vietnam’s Provincial Competitiveness Index. The authors also use multiple econometric models; and with each model, the authors include all independent variables that are available from the study's data and that are suggested by the literature.

The authors find that standards compliance by Vietnam’s SMEs improved their participation in the global value chain via subcontracts with FDI multinational firms. The authors also find that standards compliance improved the value-added of labour in Vietnam’s SMEs, which is robust to the choice of econometric models.

The study's results suggest that better outcomes for firms and society will be possible if standards are recognised and respected.

This paper complements scant literature on the impact of standards compliance on global value chain participation via subcontracting work and labour value-added, especially in developing countries.

The purpose of this paper is to estimate the effects of human resource management (HRM) practices on firm outcomes at the firm level in Vietnam.

The paper employs a fixed-effects framework for the estimation using a panel sample of manufacturing firms from small- and medium-sized enterprise surveys between 2009 and 2013.

The paper finds that, on average, a firm that provides the training for new workers gains roughly 13.7, 10 and 14.9 percent higher in output value per worker, value added per worker and gross profit per worker, respectively, than the counterpart. Moreover, an additional ten-day training duration for new employees on average leads to a 4.1 percent increase in output value per worker, a 3.0 percent rise in value added per worker and a 3.0 percent growth in gross profit per worker. The paper also uncovers that a marginal 10 percent of HRM spending results in about 2 and 1.6 percent rises in output value per worker and value added per worker, respectively.

Using the case of Vietnam, this paper shows the important roles of HRM practices in explaining firm outcomes.

The paper aims at providing insights on the relationship between capital structure and performance of the firm by employing meta-analytical approach to obtain a synthesized result out of controversial studies as well as the sources for such inconsistency.

Using secondary data, the analysis is divided into two main parts with concerns to the overall strength of the relationship, the effect size and the potential paper-specific characteristics influencing the magnitude of impacts between leverage and firm performance (moderators of the relationship). Overall, a total number of 32 journals, reviews and school presses were selected besides online libraries and publishing platforms. There were 50 papers with 340 studies chosen from 2004 to 2019, of which data range from 1998 to 2017.

Using Hedges et al. (1985,1988), descriptive and quantitative analysis have been conducted to confirm that corporate performance is negatively related to capital decisions, which inclines toward trade-off model with agency costs and pecking order theory. The estimation induces rather small effect size that implies sufficiently large sample size to be effectively investigated. In terms of moderator analysis, random-effects meta-regression models of three different techniques are used to increase the robustness in research findings, showing statistically significant elements as publication status, factor of industry and proxy of firm performance.

This paper is one of the first papers presenting meta-analysis in capital structure and performance for two languages, Vietnamese and English, providing a consistent result with previous worldwide papers.

The authors examine the factors affecting households' resilience capacities and the impacts of these capacities on household consumption and crop commercialization.

The authors use panel data of 1,648 households from Thailand collected in three years, 2010, 2013 and 2016. The authors employ an econometric model with an instrumental variable approach to address endogenous issues.

The study results show that the experience of shocks in previous years positively correlates with households' savings per capita and income diversification. Further, a better absorptive capacity in the form of better savings and a better adaptive capacity in the form of higher income diversification have a significant and positive influence on household expenditure per capita and crop commercialization.

Development policies and programs aiming to improve income, increase savings and provide income diversification opportunities are strongly recommended.

The authors provide empirical evidence on the determinants of resilience strategies and their impacts on local food commercialization from a country in the middle-income group.

Educational design patterns offer practical strategies that can be shared and adapted to address problems in teaching and learning. This article explores how educational design patterns for connected learning at scale at an Australian university may be adapted to a Vietnamese higher education context.

12 educational design patterns that address the challenges of active learning and large teaching team management are discussed. The authors then critically reflect on their cross-cultural adaptation for the higher education context, from an Australian to a Vietnamese university.

Transitioning from passive to active learning strategies and effectively leading large teaching teams present similar challenges across our contexts. Educational design patterns, when dynamically adapted, may assist educators to teach skills that are critical for work and the future. Higher education institutions globally could enhance their practices by incorporating international best practice approaches to educational design.

The Connected Learning at Scale (CLaS) educational design patterns explored in this article offer solution-oriented strategies that promote a more active learning experience. This paper identifies adaptations for educators, especially those in Vietnamese higher education that respect traditional structures, cultural nuances and resource limitations in implementation.

Whilst educational design patterns are well-researched in the Western contexts, few studies analyse design patterns in an Asian, and in particular the Vietnamese context. More research is needed in the cross-cultural adaptation of educational design patterns that joins practice and theory.

Shipping is a major source of air pollution, causing severe impacts on the environment and human health, greatly contributing to the creation of greenhouse gases and influencing climate change. The research was investigated to provide a better insight into the emission inventories in the Red River in Hanoi (Vietnam) that is often heavily occupied as the primary route for inner-city waterway traffic.

The total emissions of seven different pollutants (PM₁₀, PM_2.5, SO_x, CO, CO₂, NO_x and HC) were estimated using the SPD-GIZ emission calculation model.

The results show that CO₂ has the most significant contribution to the gas volume emitted: 103.21 tons/day. Remarkably, bulk carriers are the largest emission vehicle, accounting for more than 97% of total emissions, due to their superior number and large capacity.

The result to have a roadmap for making efforts to fulfil its commitment so that it could achieve its net-zero climate target by 2050 in Vietnam as committed at COP26.

In this research, the number of vehicles and types of vessels travelling on the Red River flowing within Hanoi territory and other activity data are reported. The tally data will be used to estimate emissions of seven different pollutants (PM₁₀, PM_2.5, SO_x, CO, CO₂, NO_x and HC) using a method combining both top-down and bottom-up approaches.